Spain published Law No. 3/2025 in its Official Gazette on 29 April 2025, updating the Economic Agreement with the Basque Country. This agreement, originally from 2002, has been revised to include the new global minimum tax rules under the

The Romanian government has approved the 2024 Romania–United Kingdom income tax treaty on 16 April 2025. The agreement will come into force once the ratification instruments have been exchanged. Upon becoming effective, it will supersede the

Romania’s government approved the ratification of the income and capital tax treaty with Andorra on 16 April 2025. Signed on 27 September 2024, it is the first treaty between the two countries, and aims to prevent double taxation and combat

Romania’s government has initiated a public consultation on a draft law to ratify the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). In September 2023, the OECD/G20 Inclusive Framework

Spain’s tax agency has published the Royal Decree 253/2025 in the Official State Gazette (BOE) on 1 April 2025. The Decree brings substantial reforms to tax reporting obligations within the financial sector. The changes update the RGAT

Spain’s tax agency has published the Royal Decree 254/2025 in the Official State Gazette (BOE) on 2 April 2025. This Decree amends Royal Decree 1007/2023 of 5 December 2024, which sets the requirements for computer systems and programs used in